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of <h1>Rule 10TB: Defining 'Eligible Assessee' for Safe Harbour in International Transactions Involving IT, R&D, and Auto Exports.</h1> Rule 10TB of the Income-tax Rules, 1962, defines an 'eligible assessee' for applying safe harbour rules in international transactions. This includes entities engaged in software development, IT-enabled services, knowledge process outsourcing, intra-group loans, corporate guarantees, contract R&D in software and pharmaceuticals, and manufacturing and exporting auto components. The eligible assessee must operate with insignificant risk, with the foreign principal performing significant functions and providing capital. The assessee should not own any resulting intangibles or assume significant risks. The Assessing Officer or Transfer Pricing Officer evaluates these criteria to determine eligibility.
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